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Page:Mrs Beeton's Book of Household Management.djvu/2157

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not prevent his wife from doing so for the bare means of subsistence, if not in fact provided by him.

Where the parties are living apart, the presumption is that the wife has no authority to pledge her husband's credit, unless and until the contrary be shown. And a husband is not bound to give to a tradesman with whom he has dealt for ready money during the time he and his wife have lived together notice of his separation from her and the consequent revocation of her ordinary authority. But it is otherwise if he has during such period authorized her to deal with such tradesman on credit, or ratified such dealings by subsequent payment.

Notwithstanding, however, that the parties are living apart, if the wife has been compelled to do so through the cruelty or misconduct of her husband, or has been deserted by him, and is without adequate means, she has an absolute right to pledge her husband's credit for necessaries either for the maintenance of herself or any of the children in her charge (including any by a former marriage) ; and the husband cannot put an end to his liability by requesting her to return, if she continues to live apart under a reasonable fear of the renewal of his ill-treatment. Such right to pledge her husband's credit will cease if a decree for the payment of alimony has been made against her husband, or a weekly sum has been ordered to be paid to her upon the application which she is entitled to make to the justices under the circumstances in question, and the alimony, or weekly payment, has been paid regularly. It will also cease if she be guilty of adultery.

Similarly, where the parties are living apart by mutual agreement but the husband having agreed to pay an allowance neglects to do so, and where there is no agreement as to an allowance but the wife has not undertaken to provide for herself and the husband has failed to make her a reasonable allowance, the wife, if without adequate means, has the same right to pledge his credit as in the case where she is compelled to leave him.

Ostensible Authority.—Even if the wife had no actual authority, the husband will be liable for debts incurred by her if he allowed her to represent herself as having his authority, and the person supplying the goods honestly acted in reliance on her having that authority. For instance, where similar goods have previously been supplied on credit and afterwards paid for by the hus- band, his liability can only be determined by express notice to the tradesman.


Period in Respect to which payable, etc.—Income Tax is calculated from April 6 in one year to April 5 in the following year, both inclusive, and is payable on or before January 1 of each year; thus the tax in respect to the period between April 6, 1905, and April 5, 1906, will be due and payable on January 1, 1906.

Persons liable to Assessment to Income Tax. All persons resident in the United Kingdom, whether British subjects or not, are liable to assessment; and also all persons not resident within the United Kingdom (whether British subjects or not), in so far as they derive income from property, trade, or employment in the United Kingdom.

Persons entitled to claim Exemption or Abatement. A person whose income from all sources does not exceed £160 may claim a total exemption. Where the income from all sources does not exceed £700, abatement may be claimed on the following scale:—

Where the
income exceeds
but does
not exceed
an abatement of Where the
income exceeds
but does
not exceed
an abatement of
£160 £400 £160 £500 £600 £120
£400 £500 £150 £600 £700 £70

In all other cases the tax is payable on the full net income, subject, however, to an allowance for premiums paid for life insurance, etc.